PCAOB Announces 2023 Inspection Plans April 17, 2023 The PCAOB has issued Spotlight — Staff Priorities for 2023 Inspections. The publication discusses selected areas of focus for the PCAOB’s inspections program, including: Fraud risks. Auditing and accounting risks. Risk assessment and internal controls. Considerations related to financial services. Broker-dealer-specific considerations. Mergers and acquisitions, including de-SPAC transactions. Digital assets. Use of the work of other auditors. Quality control. Other areas of inspection.